The correct answer to this open question is the following.
When we read the story "Gift of the Magi." written by American author O. Henry in 1905, the essence of the story is Della and Jim, wife and husband that are thinking about what to give as a Christmas present to each other, They are a poor couple and do not have enough money to buy Christmas gifts. So they both have to make sacrifices. She sold her long hair and Jim, the husband, sold his watch to buy combs for Della's' hair.
So yes, the moral of the story is that "Sacrifice is a virtue to be valued." When someone loves another "special" one, you make sacrifices in order to make him or her happy. No matter the circumstances. And that is what these couples do. Their intentions were good. They both got rid of something valuable in order to make the other happy with a present. And that counts!
In the gift of the Magi, both Della and Jim sacrifice their most prized possessions for each other. When Christmas is right around the corner, Della has no money to buy her husband an amazing gift. She explains how although neither she nor Jim have a lot of money, they do have two things they are proud of. For Della, it's her beautiful hair, and for Jim, it's his family heirloom, a watch. Della sacrifices her hair and sells it in order to get Jim the perfect gift, a chain that is to match with his watch. When Jim finally comes home for Christmas, he is surprised by how she cut her hair off. it turns out that Jim too sacrificed his watch to get her the perfect gift as well. He got her a beautiful set of hairbrushes that cost him a fortune. But now, Della has no hair to brush, and Jim no watch to match the chain with.
